Cooperatives: commercial and transations with third parties. A commentary

Abstract

This paper refers to the possible consideration of cooperative societies as a commercial companies, fulfilling certain circumstances and without loss of its specific characteristics in terms of decision-making, benefit sharing and the search for satisfaction general interest.We also analyze the effect of increasing the percentage of transactions with third parties in respect of all transactions undertaken by the cooperative, and its impact on the amount of the funds of the cooperative and the pay of a collaborator. Is done at this point a comparison with conventional capitalist societies (S.A, S.L.). Finally, we propose a legislative reform in order to allow and increase in the percentage of completion of transactions with third parties in cooperatives, and without loss of favourable tax treatment.